Business valuation and federal taxes : procedure, law, and perspective /
Praise for Business Valuation and Federal Taxes Procedure, Law, and Perspective Second Edition "The Honorable David Laro and Dr. Shannon Pratt present a comprehensive primer on federal tax valuation controversies that will benefit both tax practitioners (attorneys and CPAs) and valuation practi...
| Основен автор: | Laro, David, 1942- |
|---|---|
| Други автори: | Pratt, Shannon P. |
| Формат: | Електронна книга |
| Език: | English |
| Публикувано: |
Hoboken, N.J. :
Wiley,
℗♭2011.
|
| Издание: | 2nd ed. |
| Предмети: | |
| Онлайн достъп: |
http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=363547 |
| Подобни документи: |
Print version::
Business valuation and federal taxes. |
Съдържание:
- Standards of business valuation
- Subsequent events
- Business valuation experts
- Sources of law and choice of courts
- Burden of proof in valuation controversies
- Penalties and sanctions
- How the form of entity affects valuation
- Valuation of S corporations and other pass-through tax entities: minority and controlling interests
- Transfer pricing
- Customs valuation
- Adjustments to financial statements
- Comparative financial statement analysis
- Economic and industry analysis
- Site visits and interviews
- The income approach
- The market approach
- The asset-based approach
- Entity-level discounts
- Minority discounts control premiums
- Discounts for lack of marketability
- Other shareholder level discounts
- Personal versus enterprise goodwill
- Weighting of approaches
- IRS positions
- Business appraisal reports
- Valuation of options
- Questions to ask business valuation experts.